Detail Katalog

ID: 3851
Cover Permanent Establishment :  Erosion of a Tax Treaty Principle / Arvid Aage Skaar

Permanent Establishment : Erosion of a Tax Treaty Principle / Arvid Aage Skaar

Pengarang:
Skaar, Arvid Aage
Penerbit:
Kluwer Law and Taxation Publishers,
Tempat Terbit:
Deventer :
Tahun Terbit:
1991
Bahasa:
eng
Subjek
International business enterprises --Taxation --Law and legislation. -- Corporations, Foreign --Taxation --Law and legislation.
Deskripsi Fisik:
xliii, 610 p. ; 24 cm
ISBN:
90-6544-594-3
Nomor Panggil:
343.04 SKA p
Control Number:
INLIS000000000003851
BIB ID:
0010-0520003851
Catatan
Indeks : p. 607 - 610 ; p. 577 - 588 ; This book is an attempt to analyze the case law dealing with the notion of permanent establishment. The main purpose is to clarify the interpretation of the concept of permanent establishment in different countries, as well as to discuss wheter the notion of PE is an approriate criterion for taxing jurisdiction in international fiscal law today. As the number of cases referred to in this book indicates, disputesbetween tax authorities and enterprises, and between the authorities of different countries.
Status
Tersedia di OPAC Bibliografi Nasional Indonesia Karya Tulis Ilmiah Nasional
Informasi Eksemplar & Metadata
Nomor Barcode Nomor Panggil Akses Lokasi Ketersediaan
00000015519 343.04 SKA p Dapat dipinjam Mahkamah Konstitusi RI Tersedia
00000015520 343.04 SKA p Dapat dipinjam Mahkamah Konstitusi RI Tersedia
Format MARC21 - Total 23 field
Tag Ind1 Ind2 Nilai Urutan
001 _ _ INLIS000000000003851 1
005 _ _ 20221102022025 2
035 # # $a 0010-0520003851 3
008 _ _ 221102################|##########|#eng## 4
020 # # $a 90-6544-594-3 5
041 _ _ $a eng 6
082 # # $a 343.04 7
084 # # $a 343.04 SKA p 8
100 _ # $a Skaar, Arvid Aage 9
245 1 # $a Permanent Establishment : $b Erosion of a Tax Treaty Principle /$c Arvid Aage Skaar 10
260 # # $a Deventer :$b Kluwer Law and Taxation Publishers,$c 1991 11
300 # # $a xliii, 610 p. ; $c 24 cm 12
500 # # $a Indeks : p. 607 - 610 13
504 # # $a p. 577 - 588 14
520 # # $a This book is an attempt to analyze the case law dealing with the notion of permanent establishment. The main purpose is to clarify the interpretation of the concept of permanent establishment in different countries, as well as to discuss wheter the notion of PE is an approriate criterion for taxing jurisdiction in international fiscal law today. As the number of cases referred to in this book indicates, disputesbetween tax authorities and enterprises, and between the authorities of different countries. 15
650 _ 4 $a International business enterprises --Taxation --Law and legislation. 16
650 _ 4 $a Corporations, Foreign --Taxation --Law and legislation. 17
990 # # $a 15519/MKRI-P/XII-2009 18
990 # # $a 15520/MKRI-P/XII-2009 19
990 # # $a 15520/MKRI-P/XII-2009 20
990 # # $a 15519/MKRI-P/XII-2009 21
990 # # $a 15519/MKRI-P/XII-2009 22
990 # # $a 15520/MKRI-P/XII-2009 23
Penjelasan Field MARC21:
  • 001: Control Number
  • 005: Date and Time of Latest Transaction
  • 020: ISBN
  • 100: Main Entry - Personal Name
  • 245: Title Statement
  • 250: Edition Statement
  • 260: Publication Information
  • 300: Physical Description
  • 650: Subject
  • 700: Added Entry - Personal Name
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Ditambahkan: 21 Dec 2009
Disetujui OPAC: 08 May 2020
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